Dental Express solution Chapter 7 PDF

Title	Dental Express solution Chapter 7
Author	Júlia Tg
Course	Comptabilitat Analítica
Institution	Universitat de Barcelona
Pages	1
File Size	24.7 KB
File Type	PDF
Total Downloads	35
Total Views	148

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Summary

Ejercicios prácticos echos en clase. Similar al de examenes...

Description

Dental Express Standard cost car card d Cost factor quantity DM DL MOHv MOHf

price 5,00 0,25 1,00 1,00

unit cost 1,00 50,00 20,00 10,00

5,00 12,50 20,00 10,00 47,50

1. Direct Materials variances a. Price Variance SR AR AQ 1,00 0,90 39.600,00 b. Quantity Variance SQ AQ SR 33.000,00 39.600,00 1,00 2. Direct Labor variances a. Rate Variance SR AR AH 50,00 55,00 1.650,00 b. Efficiency Variance SH AH SR 1.650,00 1.650,00 50,00

3.960,00 F

-6.600,00 U

-8.250,00 U

0,00

3. Manufacturing overhead variances € Budget variance SR AR AH FP FR Variance 20,00 18,00 6.600,00 60.000,00 72.600,00 600,00 F Effiiency variance SH AH F+V R Variance 6.600,00 6.600,00 30,00 0,00 Activity variance AH BH Frate 6.600,00 6.000,00 10,00 6.000,00 F Total

6.600,00...